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Pay-Roll Tax Assessment Act 1941 (REPEALED)
- Part I - Preliminary
- SECTION 1 (Repealed by 101 of 2006) Short title
- SECTION 3 (Repealed by 101 of 2006) Interpretation
- Part II - Administration
- SECTION 4 (Repealed by 101 of 2006) Commissioner
- SECTION 6 (Repealed by 101 of 2006) Powers of Second Commissioner
- SECTION 9 (Repealed by 101 of 2006) References to Commissioner
- SECTION 10 (Repealed by 101 of 2006) Report by the Commissioner
- SECTION 11 (Repealed by 101 of 2006) Officers to observe secrecy
- Part III - Liability to Taxation
- Division 1 - General
- SECTION 12 (Repealed by 101 of 2006) Pay-Roll tax
- SECTION 13 (Repealed by 101 of 2006) Liability to pay tax
- SECTION 14 (Repealed by 101 of 2006) General exemption
- SECTION 15 (Repealed by 101 of 2006) Exemption from tax
- SECTION 16 (Repealed by 101 of 2006) Annual adjustment of tax
- Division 2 - Rebate of tax by reference to exports
- SECTION 16A (Repealed by 101 of 2006) Interpretation
- SECTION 16B (Repealed by 101 of 2006) Exports of certain components
- SECTION 16C (Repealed by 101 of 2006) Ascertainment of increase in export sales
- SECTION 16D (Repealed by 101 of 2006) Changes in ownership of business etc.
- SECTION 16E (Repealed by 101 of 2006) Rebate entitlements
- SECTION 16F (Repealed by 101 of 2006) Rebates
- SECTION 16G (Repealed by 101 of 2006) Limit and order of rebates
- SECTION 16H (Repealed by 101 of 2006) Alternative basis for rebate for 1968-69 because of currency devaluation
- SECTION 16J (Repealed by 101 of 2006) Claims
- SECTION 16K (Repealed by 101 of 2006) Determinations
- SECTION 16L (Repealed by 101 of 2006) Amendment of determinations
- SECTION 16M (Repealed by 101 of 2006) Allowance of rebates
- SECTION 16N (Repealed by 101 of 2006) Declarations regarding goods exported
- SECTION 16P (Repealed by 101 of 2006) Notice to Commissioner as to incorrect declarations
- SECTION 16Q (Repealed by 101 of 2006) Review of base period export sales
- SECTION 16R (Repealed by 101 of 2006) Review of amounts added to value of export sales for base period under section 16D
- SECTION 16S (Repealed by 101 of 2006) Export certificates
- SECTION 16T (Repealed by 101 of 2006) Certain arrangements and transactions
- SECTION 16U (Repealed by 101 of 2006) Obtaining rebate by fraud
- SECTION 16V (Repealed by 101 of 2006) Businesses conducted by States
- SECTION 16W (Repealed by 101 of 2006) Elections by marketing authorities
- SECTION 16X (Repealed by 101 of 2006) Gold
- SECTION 16XA (Repealed by 101 of 2006) Certain gold deemed not to have been acquired from Reserve Bank
- SECTION 16Y (Repealed by 101 of 2006) Amounts to be expressed in Australian currency
- Part IV - Registration and returns
- SECTION 17 (Repealed by 101 of 2006) Registration
- SECTION 18 (Repealed by 101 of 2006) Returns
- SECTION 19 (Repealed by 101 of 2006) Exemption from furnishing returns
- SECTION 20 (Repealed by 101 of 2006) Further returns
- SECTION 21 (Repealed by 101 of 2006) Power to obtain information and evidence
- Part V - Collection and recovery of tax
- SECTION 22 (Repealed by 101 of 2006) Time for payment of tax
- SECTION 23 (Repealed by 101 of 2006) Assessments
- SECTION 24 (Repealed by 101 of 2006) Refunds
- SECTION 25 (Repealed by 101 of 2006) Employer leaving Australia
- SECTION 26 (Repealed by 101 of 2006) Time to pay - extensions and instalments
- SECTION 27 (Repealed by 101 of 2006) Penal tax
- SECTION 28 (Repealed by 101 of 2006) Recovery of tax
- SECTION 29 (Repealed by 101 of 2006) Substituted service
- SECTION 30 (Repealed by 101 of 2006) Liquidator to give notice
- SECTION 31 (Repealed by 101 of 2006) Agent for absentee principal winding-up business
- SECTION 32 (Repealed by 101 of 2006) Where tax not paid during lifetime
- SECTION 33 (Repealed by 101 of 2006) Provision for payment of tax by executors and administrators
- SECTION 34 (Repealed by 101 of 2006) Recovery of tax paid on behalf of another person
- SECTION 35 (Repealed by 101 of 2006) Contributions from joint taxpayers
- SECTION 36 (Repealed by 101 of 2006) Commissioner may collect tax from person owing money to employer
- SECTION 37 (Repealed by 101 of 2006) Evidence
- Part VI - Objections and appeals
- SECTION 39 (Repealed by 101 of 2006) Objections
- SECTION 40 (Repealed by 101 of 2006) Request for reference
- SECTION 40A (Repealed by 101 of 2006) Applications for extension of time
- SECTION 40B (Repealed by 101 of 2006) Consideration of applications for extension of time for lodging objections
- SECTION 40C (Repealed by 101 of 2006) Consideration of applications for extension of time for lodging requests for reference
- SECTION 40D (Repealed by 101 of 2006) Reference to Tribunal
- SECTION 40E (Repealed by 101 of 2006) Notice to refer
- SECTION 40F (Repealed by 101 of 2006) Procedure on review
- SECTION 40G (Repealed by 101 of 2006) Implementation of decisions
- SECTION 41 (Repealed by 101 of 2006) Pending review or appeal not to affect assessment etc.
- Part VII - Penal provisions
- SECTION 42 (Repealed by 101 of 2006) Offences
- SECTION 43 (Repealed by 101 of 2006) Additional tax in certain cases
- SECTION 44 (Repealed by 101 of 2006) False declarations
- SECTION 45 (Repealed by 101 of 2006) Avoiding taxation
- SECTION 46 (Repealed by 101 of 2006) Time for commencing prosecutions
- SECTION 47 (Repealed by 101 of 2006) Penalties not to relieve from tax
- SECTION 48 (Repealed by 101 of 2006) Obstructing officers
- Part VIII - Taxation prosecutions
- SECTION 49 (Repealed by 101 of 2006) Taxation prosecutions
- SECTION 50 (Repealed by 101 of 2006) How instituted
- SECTION 51 (Repealed by 101 of 2006) Evidence of authority to institute proceedings
- SECTION 52 (Repealed by 101 of 2006) Defendant to have right of trial in High or State Court
- SECTION 53 (Repealed by 101 of 2006) Prosecution in accordance with Practice Rules
- SECTION 54 (Repealed by 101 of 2006) State Court practice
- SECTION 55 (Repealed by 101 of 2006) Information, etc., to be valid if in words of Act
- SECTION 56 (Repealed by 101 of 2006) No objection for informality
- SECTION 57 (Repealed by 101 of 2006) Conviction not to be quashed
- SECTION 58 (Repealed by 101 of 2006) Protection to witnesses
- SECTION 59 (Repealed by 101 of 2006) Averment of prosecutor sufficient
- SECTION 60 (Repealed by 101 of 2006) Minimum penalties
- SECTION 61 (Repealed by 101 of 2006) Treatment of convicted offenders
- SECTION 62 (Repealed by 101 of 2006) Release of offenders
- SECTION 63 (Repealed by 101 of 2006) Parties may recover costs
- Part IX - Miscellaneous
- SECTION 64 (Repealed by 101 of 2006) Application of Act to State
- SECTION 65 (Repealed by 101 of 2006) Public officer of company
- SECTION 66 (Repealed by 101 of 2006) Agents and trustees
- SECTION 67 (Repealed by 101 of 2006) Person in receipt or control of money for absentee
- SECTION 68 (Repealed by 101 of 2006) Books, accounts etc. to be preserved
- SECTION 69 (Repealed by 101 of 2006) Access to books etc.
- SECTION 70 (Repealed by 101 of 2006) Release of employers in cases of hardship
- SECTION 71 (Repealed by 101 of 2006) Regulations
- First Schedule - Table for ascertaining the prescribed ratio for the purposes of section 16X
- Second Schedule - Commonwealth Of Australia
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